Title 53, MUNICIPALITIES GENERALLY

The county assessment office is prohibited from engaging in the practice of spot reassessment. In the event that the county assessment office engages in the practice of spot reassessment, the property owner may file an appeal to the board, limited to the issue of spot reassessmen…

(a) Notices.--The county assessment office shall mail to each record property owner, at the last known address of the record property owner, and to the affected taxing districts notice of any change in assessment or new assessment made pursuant to section 8841(c) (relating to ass…

No defect in service of any notice shall be sufficient grounds for setting any assessment aside, but, upon proof of defective notice, the aggrieved party or taxing district shall have the right to a hearing before the board.

If the county assessment office makes any change in the assessed value of a property, the county assessment office shall give notice of the change to the taxing districts in which the assessed property is located. The time limit within which the taxing districts are entitled to a…

(a) General rule.--Except as provided in subsection (b), for purposes of taxation, if there is a change in assessment made by the board as a result of an assessment appeal, a taxing district shall apply the changed assessment in computing taxes imposed in the next fiscal year of …

(a) Notice requirements.--If any county proposes to institute a countywide revision of assessments upon real property, the following notice requirements shall apply: (1) Each property owner shall be notified by mail at the property owner's last known address of the value of the n…

(a) Establishment and membership.-- (1) Counties of the second class A and third class shall, and counties of the fourth through eighth classes may, establish a board to be known as the board of assessment appeals, which shall be composed of three members. The members of the boar…

(a) Regulations.--Subject to the approval of the county commissioners, the board may adopt, amend, alter and rescind regulations for the administration of and the conduct of business and proceedings for itself and for auxiliary appeal boards. The regulations may require a witness…

(a) Establishment and authority.--The county commissioners may establish temporary auxiliary appeal boards for terms of existence necessary to hear and determine appeals in a manner consistent with this chapter and the regulations of the board. The authority of the board is restr…

(a) Court of common pleas.-- (1) Following an appeal to the board, any appellant, property owner or affected taxing district may appeal the board's decision to the court of common pleas in the county in which the property is located in accordance with 42 Pa.C.S. § 5571(b) (relati…

A taxing district shall have the right to appeal any assessment within its jurisdiction in the same manner, subject to the same procedure and with like effect as if the appeal were taken by a taxable person with respect to the assessment, and, in addition, may take an appeal from…

(a) Permit.--Every municipality, third-party agency or the Department of Labor and Industry responsible for the issuance of building permits or demolition permits shall forward a copy of each permit to the county assessment office on or before the first day of every month. In add…

(a) Maintaining information.--For every deed or conveyance of land recorded, the recorder of deeds shall document and maintain the following information: (1) the date of the deed or conveyance; (2) the names of the grantor and grantee; (3) the address of the grantee; (4) the cons…

It shall be the duty of every grantee of real property to register the deed of conveyance in the office of the chief assessor for the county in which the land or the greater portion of it in area is situated within 30 days from the date of conveyance unless the deed shall have be…

If an individual dies leaving real or personal property which, by the existing laws of this Commonwealth, is subject to taxation for county purposes, the property, so long as it belongs to the estate of the decedent, may be assessed in the name of the decedent or in the name of t…

If personal property is subject to taxation for county purposes it shall be assessed in the manner provided by existing laws, except that the county commissioners shall fix the date as of which the valuation of personal property shall be determined, when and to whom returns of ta…

(a) Occupation taxes.--In accordance with the act of August 9, 1955 (P.L.323, No.130), known as The County Code, the county commissioners in counties of the fourth through eighth classes may by resolution levy a tax on trades, occupations, professions and persons who follow no oc…

No taxes levied under the provisions of this chapter or section 8402(c) (relating to scope and limitations) shall be levied by any taxing district on admissions to automobile racing facilities with a seating capacity of more than 25,000 and a continuous race area of one mile or m…

Notwithstanding the provisions of this chapter, the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, or section 8402(c) (relating to scope and limitations), no taxing district shall levy, assess or collect a tax on admissions to ski facilities aft…

(a) Election.--A city in any county to which this chapter applies may, by adopting an ordinance, elect to become subject to this chapter. A copy of the ordinance approved by the mayor, or other comparable official if so required under an optional form of government or home rule c…

(a) General rule.--Any information gained by a city of the first class as a result of a tax audit, tax return, tax report, investigation of tax liability, administrative hearing regarding tax liability or verification with respect to tax liability shall be confidential tax inform…

This subchapter shall apply to pensions in cities of the second class.

Notwithstanding the provisions of section 902(a)(2) of the act of December 18, 1984 (P.L.1005, No.205), known as the Municipal Pension Plan Funding Standard and Recovery Act, in order to exercise the additional taxing authority granted under that section, net proceeds of the leas…

Notwithstanding the provisions of section 902(c) of the act of December 18, 1984 (P.L.1005, No.205), known as the Municipal Pension Plan Funding Standard and Recovery Act, if the administration of a city of the second class' municipal pension system fund is to be transferred to t…

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "City." The term does not include a city of the first class. "Police department." As defined under section 2162 (rela…

A city, borough, town, township or regional police department may amend its ordinance or resolution establishing a police pension fund to provide full-time police officers who have satisfied vesting requirements the option to purchase up to five years of pension service credit fo…

The amount due for the purchase of credit for prior police service under this subchapter shall be computed by: (1) multiplying the normal cost rate for the police pension plan a police officer is buying into, but not to exceed 10%, by the police officer's average annual rate of c…

The following apply to the purchase of service credit under this subchapter: (1) A police officer shall not be eligible to purchase service credit for prior police service for which the officer otherwise receives or is entitled to receive pension service credit from any other pen…

Nothing in this subchapter shall be interpreted to impact the portability and transfer of service credits between system-administered pension plans within the Pennsylvania Municipal Retirement System.